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Reassessment – Section 148

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113264	Taxpundit	523Taxpundit125	DHARAMRAJ	INCOME TAX OFFICER	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 9227/2021	17/01/2022	148 142(1) 271(1) (b) 221(1)		Set Aside	1
113246	Taxpundit	523Taxpundit107	Mukesh Agarwal	CIT	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 361 / SRT / 2022	18/05/2023	143(3) 148	2013-14	Allowed	1
113240	Taxpundit	523Taxpundit101	ACIT	ECI Engineering & Construction Company Ltd	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 968 / Hyd / 2016	15/05/2023	147 148 151 260A 143(3)	2006-07	Allowed	1
113230	Taxpundit	523Taxpundit91	INDERPAL SINGH SAYAN	ASSESSMENT UNIT INCOME TAX DEPARTMENT & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 5655/2023 & CM APPL. 22149/2023	02/05/2023	144B 148A(b)	2018-19	Set Aside	1
113227	Taxpundit	523Taxpundit88	ASHOK KUMAR MADAN	INCOME TAX OFFICER WARD 67(1) NEW DELHI AND ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 4668/2023 & CM Appl.18000/2023	13/04/2023	148A(b) 143(1)	2016-17	Set Aside	1
113211	Taxpundit	523Taxpundit72	Palaniammal Palaniappan	Income Tax Officer	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM &	WP No.12793 of 2018	26/04/2021	148 147	2011-12	Dismissed	1
113199	Taxpundit	523Taxpundit60	Royal Twinkle Star Club Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA no.1425/Mum./2018	11/05/2023	250 132 148 194A	2013-14	Partly	1
113186	Taxpundit	523Taxpundit47	Saravana Stocks Investments Pvt. Ltd	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	W.A. Nos. 2452 and 2453 of 2021	28/09/2021	142(1) 148 147 143(3)	2006-07	Allowed	1
113179	Taxpundit	523Taxpundit40	DRS Industries Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM	WP No.33896 of 2018	16/04/2021	148 10-A 143(3) 154	2011-12	Dismissed	1
113175	Taxpundit	523Taxpundit36	Vellore Institute of Technology	Central Board of Direct Taxes	MADRAS High Court	High Court	MADRAS		MUNISHWAR NATH BHANDARI & P.D.AUDIKESAVALU	W.P.Nos.15019, 15024, 15559, 15564, 15567, 15954, 15960, 15964	04/02/2022	148 149 151 153 133C	2015-16 2017-18	Allowed	1
113174	Taxpundit	523Taxpundit35	SAIF II MAURITIUS COMPANY LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 3(1)(2) DELHI & ANR	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA & DINESH KUMAR SHARMA	W.P.(C) 4650/2022 & CM APPLs.13966-13967/2022	22/03/2022	148 147 10(38) 10(34)	2015-16 2016-17	Directions issued	1
113169	Taxpundit	523Taxpundit30	Indus Teqsite Private Ltd. (presently	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Writ Appeal No.2259 of 2021 & CMP.Nos.14396 & 14397 of 2021	03/09/2021	147 148 143(3) 10B	2006-07	Allowed	1
113167	Taxpundit	523Taxpundit28	Deputy Commissioner of Income Tax	Daimler India Commercial Vehicles Private Ltd	MADRAS High Court	High Court	MADRAS		N.KIRUBAKARAN & P.VELMURUGAN	Writ Appeal No.1616 of 2018	19/08/2021	148 147 92 CA (1) 143(3)	2009-10	Allowed	1
113154	Taxpundit	523Taxpundit15	Globus Power Generation Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	C.M. GARG & M. BALAGANESH	ITA 6438 / DEL / 2019	03/05/2023	68 143(3) 147 148	2009-10	Allowed	1
113153	Taxpundit	523Taxpundit14	MANISH CHAND JAIN	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH	ITA 119 / JPR / 2023	03/05/2023	142(1) 143(3) 147 148	2011-12	Allowed	1
113149	Taxpundit	523Taxpundit10	Varadarajan Narayan Aiya	ITO	Bangalore Tribunal	ITAT		Bangalore	George George & Laxmi Prasad Sahu	ITA 91 / BANG / 2023	02/05/2023	269SS 271D 148 153C	2017-18	Partly	1
113148	Taxpundit	523Taxpundit9	Popat Yasin Abdulganibha	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 514 / SRT / 2019	02/05/2023	142(1) 147 148	2007-08	Partly	1
113129	Taxpundit	423Taxpundit354	Orchid Chemicals & Pharmaceuticals Ltd	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		C.SARAVANAN	W.P. No. 28052 of 2010	27/05/2021	148 143(3) 10B 154	2001-02 2004-05 2002-03	Dismissed	1
113124	Taxpundit	423Taxpundit349	MITTAL INTERNATIONAL	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52 (1) NEW DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 15982/2022 & C.M.Nos.49784-49785/2022	22/11/2022	148A(d) & 142(1)	2015-16	Set Aside	1
113119	Taxpundit	423Taxpundit344	DRAKEN METALS TRADING PRIVATE LIMITED	INCOME TAX OFFICER, WARD 7(1), DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 3800/2023 & CM APPL. 14816-14817/2023	27/03/2023	148A(d) 148A(b)	2018-19	Directions issued	1
113116	Taxpundit	423Taxpundit341	AJAY GUPTA (HUF)	INCOME TAX OFFICER WARD 54(1) DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 15828/2022	17/11/2022	54(1) 148A(b) 10(38)	2016-17	Dismissed	1
113107	Taxpundit	423Taxpundit332	Usha Martin Limited	Assistant Commissioner of Inco me Tax, Central Circle	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P (T) No. 70 of 20 21	18/01/2021	142(1) 148 147 153 139	2013 14	Dismissed	1
113105	Taxpundit	423Taxpundit330	Tanuja Singh	Assistant Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P (T) No. 1589 of 2022	07/06/2022	144B 148-A(a) 149 144		Directions issued	1
113104	Taxpundit	423Taxpundit329	Sidhi Vinayak Metcom Limited	The Union of India	JHARKHAND High Court	High Court	JHARKHAND		D.N. PATEL & RATNAKER BHENGRA	W.P.(T) 565 of 2015	06/05/2015	147 148 234(B)	2010-11 2011-12	Dismissed	1
113103	Taxpundit	423Taxpundit328	Naveen Kumar Jaiswal	Income Tax Officer, Ward 2(1)	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P.(T). No. 675 of 2022	22/03/2022	148 142(1) 151(2)	2017-18	Allowed	1
113102	Taxpundit	423Taxpundit327	Jindal Forgings	Principal Commissioner of Income tax, Ranchi	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P.(T) No. 2186 of 2022	11/07/2022	148A (d) 44AB	2018 19	Allowed	1
113100	Taxpundit	423Taxpundit325	Vidhyawati Khanna Trust	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & CHALLA NAGENDRA PRASAD	ITA 7884 / DEL / 2019	25/04/2023	147 143 148 161 166	2010-11	Partly	1
113093	Taxpundit	423Taxpundit318	Tamil Nadu State Marketing Corporation Ltd	Commissioner of Income tax/ Income Tax	MADRAS High Court	High Court	MADRAS		MUNISHWAR NATH BHANDARI & D BHARATHA CHAKRAVARTHY	W.P.No.21995 of 2021	21/03/2022	148 143(3) 263	2015-16	Directions issued	1
113091	Taxpundit	423Taxpundit316	S. Srinivasaraghavan	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R.MAHADEVAN & SATHYA NARAYANA PRASAD	T.C.A.No.195 of 2012	04/04/2022	260 (A) 143(1) 148 32(1)(iia)	2006-07	Set Aside	1
113086	Taxpundit	423Taxpundit311	Alkem Laboratories Limited	Principal Commissioner of Income Tax-1	PATNA High Court	High Court	PATNA		JITENDRA KUMAR &	Civil Writ Jurisdiction Case No.8343 of 2022	28/03/2023	147 148 153 148A(b)	2018-19	Allowed	1
113081	Taxpundit	423Taxpundit306	Sambathiraj Vijayraj	Income Tax Officer	MADRAS High Court	High Court	MADRAS		C.SARAVANAN &	W.P(MD).No.9044 of 2022	29/04/2022	148 A (d) 151 139	2015-16	Set Aside	1
113080	Taxpundit	423Taxpundit305	Sadhna Tolasariya	Income Tax Officer	MADRAS High Court	High Court	MADRAS		S.M.SUBRAMANIAM	WP Nos.13425, 13431, 13432 and 11399 of 2018	26/04/2021	148 27 147	2011-2012	Dismissed	1
113078	Taxpundit	423Taxpundit303	Rajesh Gupta	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	Petition No.8356 of 2022	06/04/2022	147 149 148 153(2)	2011-12	Dismissed	1
113076	Taxpundit	423Taxpundit301	Parveen Amin Bhathara	Income Tax Officer	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & SATHYA NARAYANA PRASAD	Appeal No. 1795 of 2021	27/06/2022	148 149 147	2017-2018	Allowed	1
113061	Taxpundit	423Taxpundit286	SUJAN BUILDERS PRIVATE LIMITED	ITO, WARD 24(1), DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 11872/2022 and CM APPL. Nos. 35472-73/2022	29/08/2022	271D 5(2) 148A(d)	2017-18	Directions issued	1
113060	Taxpundit	423Taxpundit285	SEEMA GUPTA	INCOME TAX OFFICER WARD 54(1) DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 15856/2022 and CM APPL. 49320/2022 (for Stay)	17/11/2022	148A(d) 148A(b)	2015-16	Dismissed	1
113059	Taxpundit	423Taxpundit284	NORTH END FOODS MARKETING PRIVATE LIMITED	DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 13779/2022 and CM APPL. 42107/2022 (for stay)	23/09/2022	148A(d) 149 133(6)	2013-14	Dismissed	1
113056	Taxpundit	423Taxpundit281	MAHASHIAN DI HATTI PVT. LIMITED	DEPUTY COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 12504/2022	01/09/2022	148A(b) 148A	2015-16	Set Aside	1
113041	Taxpundit	423Taxpundit266	Vikas Gupta	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Chandra Kumar Rai	WRIT TAX No. - 554 of 2022	08/09/2022	147 148 151	2015-16	Dismissed	1
113039	Taxpundit	423Taxpundit264	Sunder Carpet Industries	Income Tax Officer 3 (2),Varanasi		High Court	Allahabad		Rajes Kumar & Pankaj Mithal	Civil Misc. Writ Petition No. 795 of 2004	15/04/2010	143 (2) 148 143 (2) 143 (1)(a)	1998-99 1999-00 2000-01 2002-03	Dismissed	1
113037	Taxpundit	423Taxpundit262	SHUKLA ENTERPRISES PRIVATE LIMTED	ASSISTANT COMMISIONER OF INCOME TAX- CIRCLE 22(2) DELHI & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 3957/2023	28/03/2023	148 A(b) 142(1)	2017-2018	Set Aside	1
113035	Taxpundit	423Taxpundit260	Santosh Krishna Huf	The Union Of India And 2 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 211 of 2022	18/04/2022	148	2013-14	Allowed	1
113034	Taxpundit	423Taxpundit259	SANJAY KUMAR	ASSISTANT COMMISSIONER OF INCOME TAX & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 999/2022 & CM APPL. 2842/2022	27/02/2023	142 143(1) 133(6) 148	2016-17	Allowed	1
113033	Taxpundit	423Taxpundit258	Rochana Agarwal C/o Ved Prakash Agarwal, Old Galla Mandi, Lakhimpur Kheri	Assistant Commissioner Of Income Tax, Sitapur And Others	Allahabad High Court	High Court	Allahabad		Devendra Kumar Upadhyaya & Subhash Vidyarthi	WRIT TAX No. - 37 of 2022	28/03/2022	147 148 133 133 (6)	2015-16	Dismissed	1
113032	Taxpundit	423Taxpundit257	Prakhar Tandon	Assessing Officer, Ward No.1(3)(5), Kanpur And 2 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 379 of 2022	06/05/2022	148 147 143 (1) 69	2013-14	Allowed	1
113030	Taxpundit	423Taxpundit255	Nabco Products Private Limited	The Union Of India And 2 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 997 of 2022	03/08/2022	148A 148-A(d) 154		Allowed	1
113023	Taxpundit	423Taxpundit248	Desh Raj Udyog	Income Tax Officer, Ward-1 (2), Ghaziabad	Allahabad High Court	High Court	Allahabad		R.K. Agrawal & S.K. Gupta	Civil Misc. Writ Petition No. 31 of 2005	25/08/2009	148 147 143 (1)	2001-02 2002-03	Dismissed	1
113022	Taxpundit	423Taxpundit247	Daujee Abhushan Bhandar Pvt. Ltd	The Union Of India And 2 Others	Allahabad High Court	High Court	Allahabad		Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 78 of 2022	10/03/2022	139 (1) 149 148 149	2013-14	Allowed	1
113021	Taxpundit	423Taxpundit246	S R Cold Storage	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 723 of 2022	11/08/2022	151 147 148 144B 271AAC(1)		Allowed	1
113017	Taxpundit	423Taxpundit242	Tamizhavel P.T.Rajan	Income-Tax Officer (Exemptions), Ward-1	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.Nos.30843, 29471, 29476 of 2019 & WP.Nos.570, 571 & 574 of 2020	26/07/2022	148 2(15) 11(4)	2010-2011	Dismissed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring